A whimsical and highly stylized 1926 original illustration by Brooklyn, New York artist Clarence "Polly" Hill. An 18th century style French corseted courtesan and her attendant.
This work was seemingly originally intended for a perfume or toiletry commission.
Similar in style to Brunellesci, George Lepape, Eduardo Benito, George Plank, and Erté whose work appeared in such periodicals as Harper's Bazaar, Vanity Fair, and Vogue magazines.
I was able to find a period Advertising Arts & Crafts resource book, an artists' listing periodical, which shows the artist and this very work from a 1926 catalog, listing the services of Rolf Armstrong, Henry Clive, Neysa McMein, W.T Benda and a plethora of other leading illustrators working in New York during the grand age of American Illustration circa 1926.